Multiple sclerosis (MS) is an inflammatory disease of the central nervous system and characterized by neurological and cognitive manifestations. The disease is more common in populations living in high altitudes with low sun exposure, women more than men, and certain ethnic backgrounds more than others. The etiology of MS is yet unknown, although several factors have been implicated in its development. These include genetic factors and environmental factors as well as dietary components and their interactions. Among the dietary components that have recently attracted the attention is vitamin D. This mini-review summarizes current knowledge on the potential use of vitamin D in the protection and treatment of MS. In addition, the mechanism(s) by which vitamin D plays a role in the development and/or protection from MS are discussed.